Announcement: SOA releases April 2024 Exam FM passing candidate numbers.

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  • New Canadian Accounting Rules for Employee Benefits
    obligation, the fair value of assets and the valuation allowance be recognized as they occur. This approach ... settlements and curtailments and changes to any valuation allowance. The expected return on assets is further ...

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    • Authors: Catherine Anne Robertson
    • Date: Sep 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Public interest representation
    • Publication Name: International News
    • Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting
  • Enterprise Annuity in China
    contribution of 11 percent of wage to each individual account (IA). On retirement, a defined-benefit ... allocate the employee contributions to the individual account. • Allocation of employee contributions ...

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    • Authors: Michael Sze
    • Date: Jul 2006
    • Competency: Professional Values>Public interest representation
    • Publication Name: International News
    • Topics: Pensions & Retirement>Defined benefit plans